https://www.taxtmi.com/caselaws?id=254190 CENVAT credit cannot be denied merely because a registered dealer's invoice source is questioned, where the invoices are otherwise proper cenvatable documents and the Revenue fails to establish any alternative procurement source to dislodge the claim. The analysis relies on prior decisions and Rule 7(4) of the CENVAT Credit Rules, 2002, together with a consistent view in similar matters involving the same dealer. On that basis, denial of credit was held unjustified, and the consequential penalty could not stand. en-us Thu, 20 Mar 2014 00:00:00 +0530 Mon, 15 Dec 2014 07:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254190 CENVAT credit cannot be denied merely because a registered dealer's invoice source is questioned, where the invoices are otherwise proper cenvatable documents and the Revenue fails to establish any alternative procurement source to dislodge the claim. The analysis relies on prior decisions and Rule 7(4) of the CENVAT Credit Rules, 2002, together with a consistent view in similar matters involving the same dealer. On that basis, denial of credit was held unjustified, and the consequential penalty could not stand. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254190